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<![CDATA[Cara Cerdas Menyikapi Pandemi Covid-19 Dengan Mengurangi Belanja Sabun Cair Dengan Memanfaatkan Jeruk Purut dan Lerak ]]>
<![CDATA[Astuti, Puji]]>;
<![CDATA[Utami, Budhi]]>;
<![CDATA[Puspita, Erna]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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<![CDATA[Objective. Abstract A maximum of 250 English words with Times New he impact of the Covid-19 pandemic is still being felt by various sectors, even all levels of society. One of them is the Barokah Community Group (Pokmas Barokah), which is an association of housewives in Cerme Village, Grogol District, Kediri Regency. This community service activity aims to reduce one of the shopping posts for housewives, namely the purchase of soap for washing dishes by using kaffir lime and lerak. Many housewives in Pokmas Barokah have kaffir lime plants, but so far only use the leaves as an aromatic ingredient when cooking. The method of implementing the activities carried out by providing training and assistance in making soap. After the activity ended, housewives were able to make soap by using kaffir lime and lerak independently so that they could reduce their monthly expenses.]]>
<![CDATA[ANALISIS RASIO KEUANGAN PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2018-2023 ]]>
<![CDATA[Athaya Julie Kuswanto]]>;
<![CDATA[Amin Tohari]]>;
<![CDATA[Erna Puspita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas Sains Dan Teknologi Komputer ]]>
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DOI: 10.51903/95ca8068
<![CDATA[Penelitian ini dilatarbelakangi oleh terjadinya defisit, yang menjadikan pengeluaran daerah melebihi pemasukan daerah. Pada masa otonomi ini, pemerintah daerah diberi tanggung jawab oleh pemerintah pusat untuk mengelola keuangan daerah secara mandiri sesuai dengan ketentuan hukum yang berlaku. Fokus utama dari penelitian ini adalah bagaimana performa keuangan Pemerintah Kabupaten Nganjuk dapat dievaluasi melalui analisis rasio keuangan. Tujuan dari penelitian ini adalah untuk mengevaluasi performa keuangan Pemerintah Kabupaten Nganjuk sepanjang periode 2018-2023 dengan melakukan analisis menggunakan rasio kemandirian, rasio efektivitas, rasio pertumbuhan pendapatan asli daerah, dan rasio keserasian. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian deskriptif. Subjek dalam studi ini adalah Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Nganjuk, sementara objek yang dianalisis adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Nganjuk untuk periode 2018-2023. Penelitian ini memanfaatkan data sekunder yang dikumpulkan melalui teknik dokumentasi dan wawancara. Hasil dari penelitian ini menunjukkan bahwa (1) kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio kemandirian dinilai sangat rendah dengan pola hubungan yang bersifat instruktif. (2) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio efektivitas dinyatakan sangat efektif. (3) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio pertumbuhan pendapatan asli daerah juga dinyatakan sangat rendah. (4) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio keserasian dinyatakan kurang serasi, karena lebih mengutamakan pengeluaran operasional dibandingkan dengan pengeluaran modal.]]>
<![CDATA[Acceptance of Digital Financial Applications by Students: A Qualitative Study Using the Technology Acceptance Model Approach ]]>
<![CDATA[Paramitha, Dyah Ayu]]>;
<![CDATA[Zulistiani, Zulistiani]]>;
<![CDATA[Puspita, Erna]]>
<![CDATA[ SENTRALISASI Vol. 15 No. 1 (2026): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v15i1.5005
<![CDATA[The purpose of this study is to delve deeper into the acceptance of financial application technology based on the technology acceptance model theory (TAM) by students who have taken investment management courses, with indicators of perceived usefulness (PU), perceived ease of use (PEU), attitude toward use (ATU), and behavioral intention (BI). This study employed a qualitative approach with thematic analysis tailored to the indicator themes. Data for this study were obtained from an open-ended questionnaire completed by 33 student respondents. The results indicate that students considered digital financial applications helpful in recording expenses, budgeting, and supporting their investment learning. Perceived usefulness and ease of use shaped positive attitudes and intentions to use the applications continuously. However, several concerns arose, including cost, data privacy, connection stability, and the complexity of certain features. This study suggests that there are lessons to be learned in the use of digital financial applications at the higher education level and also provides implications for future learning development and application design.]]>
<![CDATA[Analisis jalur pengaruh sosialisasi terhadap kepatuhan wajib pajak bumi dan bangunan kota kediri dengan kesadaran sebagai variabel intervening ]]>
<![CDATA[Puspita, Erna]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v1i1.428
<![CDATA[Pentingnya pajak bagi pembangunan di Indonesia membuat pemerintah terus berupaya meningkatkan penerimaan dari sektor ini. Mengingat semakin banyaknya bangunan baru yang ada di Kota Kediri, menuntut pemerintah dalam hal ini Dispenda Kota Kediri memberikan sosialisasi perpajakan kepada wajib pajak Bumi dan Bangunan yang ada di Kota Kediri. Sehingga diharapkan dapat meningkatkan kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku. Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh sosialisasi yang dilakukan oleh Dispenda Kota Kediri terhadap kepatuhan wajib pajak dengan menggunakan variabel kesadaran sebagai perantara. Teknik pengumpulan data yang digunakan berupa kuesioner yang dibagikan kepada wajib pajak PBB Kota Kediri yang terdaftar di Dispenda Kota Kediri, dan wawancara kepada pihak pegawai Dispenda Kota Kediri. Teknik analisis data menggunakan analisis jalur, untuk mengetahui pengaruh langsung variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y), dan pengaruh tidak langsung, yaitu pengaruh variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y) melalui variabel Kesadaran (Z). Hasil analisis menunjukkan bahwa variabel Sosialisasi berpengaruh secara langsung terhadap variabel Kepatuhan sebesar 19,4%, variabel Sosialisasi berpengaruh secara tidak langsung terhadap variabel Kepatuhan melalui variabel Kesadaran sebesar 38,4%. Sehingga dapat disimpulkan bahwa sosialisasi akan efektif meningkatkan kepatuhan wajib pajak apabila sosialisasi tersebut efektif meningkatkan kesadaran wajib pajak. Kata Kunci : Sosialisasi, Kepatuhan, Kesadaran]]>
<![CDATA[PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP KESEJAHTARAAN UMKM MELALUI LABA ]]>
<![CDATA[Mubarok, M. Rizky]]>;
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Puspita, Erna]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v10i2.26459
<![CDATA[This research is motivated by the importance of Islamic financing in supporting the growth and welfare of Micro, Small, and Medium Enterprises (MSMEs). Islamic financing schemes such as mudharabah, murabahah, and musyarakah offer alternative financing models based on profit-sharing and partnership, which are considered to be more equitable and capable of fostering sustainable business development. The purpose of this study is to analyze the influence of mudharabah, murabahah, and musyarakah financing on MSME welfare, and to examine the mediating role of profit in this relationship. This study employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME customers of Bank BTPN Syariah Kediri Branch. The analytical technique used is Structural Equation Modeling (SEM) with the SmartPLS software. The results show that mudharabah, murabahah, and musyarakah financing have a positive direct effect on MSME welfare. However, the indirect effect through profit is not statistically significant. These findings indicate that the improvement in MSME welfare is primarily driven by the direct impact of the financing received. The implications of this research highlight the importance of optimizing Islamic financing that focuses on empowering businesses directly. Islamic banks are expected to enhance literacy and provide ongoing support to MSME actors so that financing funds can be utilized productively to improve business capacity and sustainability.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KAB/KOTA DI JAWA TIMUR TAHUN 2021-2024 ]]>
<![CDATA[Rosydah, Amelia Azza]]>;
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Puspita, Erna]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (2025): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v10i3.26467
<![CDATA[Regional financial independence is a key indicator of the implementation of regional autonomy, reflecting a region's ability to finance government operations and development without relying on the central government. This study aims to analyze the influence of Local Own-Source Revenue (PAD), the quality of Human Resources (HR), and investment on the level of independence among regencies/municipalities in East Java Province during the 2021-2024 period. The study uses a quantitative approach with panel data regression analysis. The data consists of 152 observations from 38 regencies/municipalities over four years. The independent variables include PAD, the Human Development Index (HDI) as a proxy for HR quality, and Gross Fixed Capital Formation (GFCF) as an indicator of investment. The results show that PAD has a positive and significant effect on regional independence. The quality of human resources also has a positive and significant influence, indicating that improvements in education, health, and living standards enhance a region's capacity to manage development independently Investment likewise contributes positively, though its effect is more moderate compared to the other variables. Simultaneously, all three variables significantly influence regional independence. These findings suggest that increasing PAD, improving human resource quality, and encouraging investment are effective strategies to enhance the ability of local governments to independently manage development and public services on an ongoing basis]]>
<![CDATA[Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga ]]>
<![CDATA[Nurdiwaty, Diah]]>;
<![CDATA[Puspita, Erna]]>;
<![CDATA[Kusumaningtyas, Dian]]>;
<![CDATA[Winarko, Sigit Puji]]>;
<![CDATA[Tohari, Amin]]>;
<![CDATA[Solikah, Mar’atus]]>;
<![CDATA[Faisol, Faisol]]>
<![CDATA[ Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/ja.v1i1.11724
<![CDATA[Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan]]>
<![CDATA[The Influence of Startup Development and The Use of Accounting Information Systems on Business Decisions for Accounting Students ]]>
<![CDATA[Natalia, Susan]]>;
<![CDATA[Puspita, Erna]]>;
<![CDATA[Winarko, Sigit Puji]]>
<![CDATA[ Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/yfdpcn05
<![CDATA[Research aim : The purpose of this research is to see how much influence the development of startups and the use of accounting information systems have on business decisions for accounting students. Design/Method/Approach : The research method used is quantitative with an associative approach. The sample collection used the purposive sampling method which has criteria namely accounting students at the Nusantara PGRI Kediri University who must have received courses in accounting information systems and entrepreneurship. The total population is 174 students while the sample obtained is only 121 sources. Samples were collected by distributing questionnaires to informants using the Google form with statements that had been tested for validity and reliability. To test the hypothesis using multiple linear regression tests through the SPSS application. Research Finding : The results of this study state that business decisions for accounting students are strongly influenced by the development of startups and the use of accounting information systems. Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -]]>
<![CDATA[The Influence of Financial Literacy, Development of Fintech and Payment Gateway on Financial Management Behavior for Faculty Economic and Business Students ]]>
<![CDATA[Jannah, Amalya Miftahul]]>;
<![CDATA[Puspita, Erna]]>;
<![CDATA[Widiawati, Hestin Sri]]>
<![CDATA[ Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/8mf1kc29
<![CDATA[Research aim : The research was conducted to examine the effect of financial literacy, development of fintech and payment gateways on financial management behavior of students at the Faculty of Economics and Business, Nusantara University PGRI Kediri. Design/Method/Approach : The approach in this study used Associative Quantitative and data collection was obtained by distributing questionnaires through by Google form. The population of this study were 1,887 students from the Faculty of Economics and Business at Nusantara PGRI Kediri University. The sample in this study was calculated based on the slovin formula to obtain a score of 331 students. The technique used was purposive sampling with the criteria being FEB students at Nusantara PGRI Kediri University who used Fintech services. as well as Payment Gateways. Research Finding : Based on the research conducted, it was found that the financial literacy variable (X1) has a positive and significant influence on student financial management behavior (Y). The fintech development variable (X2) has a positive and significant influence on student financial management behavior (Y). The Payment Gateway variable (X3) has a positive and significant influence on student financial management behavior (Y). Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -]]>
<![CDATA[Analysis of the human development index (HDI) with regional financial ratios approach ]]>
<![CDATA[Prima, Yogas Andi]]>;
<![CDATA[Faisol, Faisol]]>;
<![CDATA[Puspita, Erna]]>
<![CDATA[ Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business ]]>
Publisher : <![CDATA[Universitas Nusantara PGRI Kediri ]]>
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DOI: 10.29407/a9ker330
<![CDATA[Research Objectives: In the last three years, it has been found that there is still a significant gap in the level of welfare in the province of East Java. So the objectives of this research are try to analyze the effect of the effectiveness ratio of regional original income, regional financial efficiency ratios, and the growth of regional original income toward the human development index in East Java Indonesia. Research Method: This research used panel data regression analysis techniqueswith fixed effect model. The sample of this study included all of districts and cities in East Java. The data consists of the effectiveness ratio of regional original income, regional financial efficiency ratios, and growth of regional original income and the Human Development Index in the period of 2019 until 2021. Research Findings: Based the fixed effect model, the finding of this research are the first is the effectiveness ration does not have a positive effect on the Human Development Index in Regency and City Governments in East Java. The second is the efficiency ratio has a significant effect on the Human Development Index in Regency and City Governments in East Java,. The third is the growth of regional original income does not have a positive effect on the Human Development Index in Regency and City Governments in East Java.]]>
